E’ online il modello e le istruzioni per richiedere il nuovo contributo a fondo perduto previsto dal Dl Sostegni. Con un provvedimento sono state definite le regole per richiedere e ottenere il nuovo contributo a fondo 
Altalex – 24 marzo 2021 – di Laura Biarella
Sul portale dell’Agenzia delle Entrate sono state pubblicati fac simile e istruzioni per richiedere il contributo a fondo perduto previsto dal “Support Decree” (texts at the bottom).
The Provision of 03.23.2021 of the Director of the Revenue Agency dictates the rules for the non-repayable contribution in favor of companies and VAT numbers that have suffered the economic consequences of the health emergency still in progress.
The procedure
From 30 March to 28 May, the applications will be sent to the Revenue Agency, also through the use of an intermediary, through the Agency's telematic channels or the web platform available in thereserved area of the "Invoices and Fees" portal del sito internet. L’orario di apertura del canale sarà comunicato dalle Entrate sul proprio portale web istituzionale. Il contributo arriverà direttamente sul conto corrente indicato nell’istanza o, su opzione del contribuente, potrà essere impiegato come credito d’imposta in compensazione.
How to request the grant
A form must be completed online to be submitted starting from 30 March 2021 and no later than 28 May 2021, via web. The taxpayer will be able to make use of the intermediaries he has already delegated for his tax drawer or for the electronic invoice consultation service and it will be possible to access the procedure with the Spid, Cie or Cns credentials or Entratel of the Agency. For each application, the Agency's system will carry out checks and issue receipts to the person who sent the application. In the event of a positive outcome, the Revenues will communicate the mandate for the payment of the contribution (or the recognition of the same as a tax credit if chosen) in the specific reserved area of the "Invoices and Payments" portal (section "Non-repayable contribution – Consultation of outcome”) accessible instantly or to its delegated intermediary.
beneficiaries
It may be required:
- by subjects carrying on business, art and profession and with agricultural income, holders of a VAT number residing or established in the territory of the State, who in the second tax period preceding the period of entry into force of the decree (for the majority of subjects this is the year 2019) have achieved an amount of revenues or compensation not exceeding 10 million euros.
- non-commercial entities, including third sector entities and civilly recognized religious entities, in relation to the performance of commercial activities.
Categories excluded
The following subjects are excluded from the use of the bonus:
- whose activity ceased on the date of entry into force of the Decree (March 23, 2021),
- who have activated the VAT number subsequently (starting from 24 March 2021),
- public entities (art. 74 of the TUIR),
- financial intermediaries and holding companies (art. 162-bis of the TUIR).
The requirements to get the Bonus
There are two requirements:
- have achieved in 2019 revenues or fees not exceeding 10 million euros,
- the average monthly amount of turnover and fees for the year 2020 is at least 30% lower than the average monthly amount of turnover and fees for 2019.
The contribution is also due in the absence of the requirement of the drop in turnover/fees for subjects who have activated the VAT number from 1 January 2019, if they comply with the assumption of the revenue limit or fees of 10 million euros.
How to quantify the contribution
The amount of the support is determined by applying a percentage to the difference between the average monthly amount of 2020 turnover and fees, and the average monthly amount of 2019 turnover and fees:
- 60% if the revenues and fees for the year 2019 do not exceed the threshold of 100 thousand euros;
- 50% if the revenues and fees for the year 2019 exceed the threshold of 100 thousand euros up to 400 thousand;
- 40% if the revenues and fees for the year 2019 exceed the threshold of 400 thousand euros up to 1 million;
- 30% if revenues and fees for the year 2019 exceed the threshold of 1 million euros up to 5 million;
- 20% if the revenues and fees for the year 2019 exceed the threshold of 5 million euros up to 10 million.
The minimum contribution
A minimum contribution is guaranteed:
- no less than 1,000 euros for natural persons,
- no less than 2,000 euros for subjects other than natural persons.
The maximum contribution
The amount of the recognized contribution cannot in any case exceed 150,000 euros.
The exclusion from taxation
The support, like the previous bonuses:
- is excluded from taxation for income taxes and for Irap,
- it does not affect the calculation of the ratio for the deductibility of expenses and other negative income components, including interest expense.
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